-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Vas5umkIL6IdYQH6dPy70AbddZ9dxgX71YwYU83VeglHrnVGkQ45WAUZYQpHmi8K
 lbdKXzre0teYogH1b++aFA==

<SEC-DOCUMENT>0000000000-06-006768.txt : 20060914
<SEC-HEADER>0000000000-06-006768.hdr.sgml : 20060914
<ACCEPTANCE-DATETIME>20060208085315
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-006768
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060208

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STERLING BANCORP
		CENTRAL INDEX KEY:			0000093451
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				132565216
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		650 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-6108
		BUSINESS PHONE:		212-757-3300

	MAIL ADDRESS:	
		STREET 1:		650 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-6108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STANDARD PRUDENTIAL CORP /NEW/
		DATE OF NAME CHANGE:	19781210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STANDARD PRUDENTIAL UNITED CORP
		DATE OF NAME CHANGE:	19681125
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


February 6, 2006


Mail Stop 4561

John W. Tietjen
Chief Financial Officer
Sterling Bancorp
650 Fifth Avenue
New York, New York 10019

RE:	Sterling Bancorp
	Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 31, 2005
File No. 1-05273

Dear Mr. Tietjen,

	We have completed our review of your Form 10-K and have no
further comments at this time.


Sincerely,


Kevin Vaughn
Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----